ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 20, 2015 No. 274

About approval of Rules of accounting in bodies of state revenues of ensuring payment of customs duties, taxes, determinations of the amount of ensuring payment of customs duties, taxes, and also applications of general ensuring payment of customs duties, taxes

According to Articles 143, 150, 151 Code of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan" PRIKAZYVAYU:

1. Approve enclosed:

1) Rules of accounting in bodies of state revenues of ensuring payment of customs duties, taxes, determinations of the amount of ensuring payment of customs duties, taxes according to appendix 1 to this order;

2) Rules of application of general ensuring payment of customs duties, taxes according to appendix 2 to this order.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order its direction on official publication in periodic printing editions and information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after day of its first official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of April 20, 2015 No. 274

Rules of accounting in bodies of state revenues of ensuring payment of customs duties, taxes, determinations of the amount of ensuring payment of customs duties, taxes

1. General provisions

1. These rules of accounting in bodies of state revenues of ensuring payment of customs duties, taxes, determinations of the amount of ensuring payment of customs duties, taxes are developed according to the Code of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan" (further - the Code) and determine accounting treatment in bodies of state revenues of ensuring payment of customs duties, taxes, determinations of the amount of ensuring payment of customs duties, taxes in case of non-presentation in body of state revenues of exact data on goods.

2. The concepts used in these rules are applied in the values established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

In these rules the authorized officer is understood as the official of territorial subdivision of body of state revenues, customs, customs post (further - division of body of state revenues) performing registration of ensuring payment of customs duties, taxes, and also making accounting of the amounts of providing.

2. Accounting treatment in bodies of state revenues of ensuring payment of customs duties, taxes

3. Payment of customs duties, taxes is provided with the following methods:

money;

bank guarantee;

guarantee;

pledge of property;

insurance contract.

Ensuring payment of customs duties, taxes is applied when making the customs transactions listed in Item 1 of article 143 of the Code, and also in other cases provided by international treaties of the Republic of Kazakhstan.

Ensuring payment of customs duties, taxes for implementation of activities as customs carrier and (or) the customs representative is represented in territorial subdivisions of body of state revenues or customs.

4. Registration of ensuring payment of customs duties, taxes is made by means of registration of the Card of ensuring payment of customs duties, taxes (further - the Card) in form, according to Appendix 1 to these rules.

5. The card is drawn up for the purpose of accounting by body of state revenues of ensuring payment of customs duties, taxes and is for body of state revenues the document confirming acceptance of ensuring payment of customs duties, taxes, including in transit goods according to customs procedure of customs transit.

6. The card is drawn up in duplicate:

the first copy of the Card remains in the division of body of state revenues which registered it;

the second copy, no later than the working day following behind day of registration of the Card is transferred and goes in the automated information system to division of body of state revenues in which customs transaction or to the official performing making of customs transaction will be made.

In cases of provision of ensuring payment of customs duties, taxes for implementation of activities as customs carrier, the customs representative, the second copy of the Card no later than the working day following behind day of its registration is transferred and goes in the automated information system to the body of state revenues performing maintaining the corresponding registers of such persons.

No later than 10 days following behind day of registration in body of state revenues of the statement of the payer of customs duties, taxes (further - the payer) about ensuring payment of customs duties, taxes, to the payer the notice of registration or refusal goes to registration of the Card with indication of the reasons of such refusal.

7. Registration number of the Card has the following structure:

00000/DDMMGG/NNNNN, where:

00000 - code of the body of state revenues which registered the Card;

DD - day of registration;

MM - month of registration;

- the last figures of year of registration;

ННННН - sequence number of the Card.

Numbering of sequence numbers of Cards begins with unit. Since January 1 of each next calendar year numbering of sequence numbers of Cards begins with unit.

8. According to the statement of the payer amendment to the Card is created, and also corresponding changes in registers in the following cases are reflected:

the prolongation of effective period of ensuring payment of customs duties, taxes connected with prolongation of term of making of customs transaction;

prolongation of effective period of the bank guarantee, agreement of pledge of property, guarantee agreement, insurance contract;

reorganization of the legal entity who provided ensuring payment of customs duties, taxes or the legal entity, being the guarantor;

reduction of the amounts of ensuring payment of customs duties, taxes, by results of customs clearance of part of the goods imported in one consignment.

Amendment to the Card is drawn up in form according to appendix 2 to these rules.

9. In transit goods according to customs procedure of customs transit by the document confirming acceptance of ensuring payment of customs duties, taxes the certificate of ensuring payment of customs duties, taxes (further - the Certificate) registered and issued by the body of state revenues which accepted ensuring payment of customs duties, taxes is.

The form of the Certificate and procedure for its filling are determined by the international treaty of state members of the Eurasian Economic Union.

10. In case of release of goods before submission of the customs declaration according to article 298 of the Code, release is performed within the amounts of the ensuring payment of customs duties, taxes which is available for the Authorized Economic Operator brought for its inclusion in the register of Authorized Economic Operators.

In case of release before submission of the customs declaration of goods as which customs applicant the Authorized Economic Operator acts division of body of state revenues or the official performing release of goods directs information on it and (or) notifies in the automated information system the division of body of state revenues which registered the Card, or the authorized officer for the purpose of accounting of the amounts of providing before obligation fulfillment connected with release of goods.

The division of body of state revenues which registered the Card or the authorized officer considers the provided information on release of goods before submission of the customs declaration as which customs applicant the Authorized Economic Operator acts, and also directs this information and (or) notifies the body of state revenues performing maintaining the register of Authorized Economic Operators in the automated information system.

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